Iowa Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Tax Rate

Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Tax Rate
Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Tax Rate, 54014
2023 Iowa Mobile/Manufactured/Modular Home Owner

Application for Reduced Tax Rate
Iowa Code section 435.22 and Iowa Administrative Code chapter 701 – 105
Complete the following personal information:
Your name: _____________________________

Spouse name: ______________________________

Your Social Security Number: _______________

Spouse Social Security Number: ________________

Your birth date (MM/DD/YYYY): _____________

Spouse birth date (MM/DD/YYYY): ______________

Address: _________________________________

City: ______________________________________

State: ________________ ZIP: ______________

Phone: ____________________________________

Were you age 23 or older as of December 31, 2022? .................................................................Yes ☐ No ☐
If “No,” stop. No credit is allowed.
2022 Total household income for the entire year (For you and your
spouse). Read instructions before completing.

Use whole dollars only
,
.00
1. Wages, salaries, unemployment compensation, tips, etc. ..................................
2. In-kind assistance for housing expenses............................................................

,

.00

3. Title 19 benefits (excluding medical benefits).....................................................

,

.00

4. Social Security income .......................................................................................

,

.00

5. Disability income ................................................................................................

,

.00

6. All pensions and annuities..................................................................................

,

.00

7. Interest and dividend income .............................................................................

,

.00

8. Profits from businesses and/or farming and capital gain ....................................

,

.00

9. Money received from others living with you........................................................

,

.00

10. Other income ....................................................................................................

,

.00

11. Total household income. Add amounts from lines 1-10 ....................................

,

.00

If less than zero, enter 0.

(If $25,328 or greater, stop. No credit is allowed.)
I, the undersigned, declare under penalties of perjury or false certificate, that I have examined this claim, and,
to the best of my knowledge and belief, it is true, correct, and complete.
Your signature: _________________________________________ Date: __________________________
This claim must be filed or mailed to your county treasurer on or before June 1, 2023. The treasurer may
extend the filing deadline to September 30, 2023. The Director of Revenue may extend the filing deadline
through December 31, 2023.
54-014a (10/20/2022)

2023 Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Tax Rate, page 2
Instructions
Who is Eligible?
• Total 2022 household income was less than
$25,328 and
• Age 23 or older as of December 31, 2022.
Household income includes your income and your
spouse’s income, if living together, and monetary
contributions received from other persons living
with you. If you and your spouse are not living
together, file separate claims.
Line 1: Wages, salaries, unemployment
compensation, tips, etc. - Enter the total wages,
salaries, unemployment compensation, tips,
bonuses, and commissions received. If you are
living with your spouse, include the total amounts
received by both you and your spouse.
Line 2: In-kind assistance - Enter any portion of
your housing expenses, including utilities, that were
paid for you. Do not enter Federal Energy
Assistance.
Line 3: Title 19 benefits - Enter your Title 19
benefits received for housing expenses. Do not
include medical benefits.
Line 4: Social Security income - Enter the total
Social Security benefits received, even if not
reportable for income tax purposes. Include any
Medicare premiums withheld.
Line 5: Disability income - Enter the total received
for disability or injury compensation, even if not
reportable for income tax purposes.
Line 6: All pensions and annuities – Enter the total
received from pensions and annuities. Include
retirement pay for military service, even if not
reportable for income tax purposes.
Line 7: Interest and dividend income - Enter
taxable interest income, plus all interest income
from federal, state, and municipal securities. Enter

taxable dividends and distributions received.
Include cash dividends and dividends paid in the
form of merchandise or other property and report at
fair market value.
Line 8: Profits from businesses and/or farming and
capital gain - Enter profit from business and/or
farming, and any gain received from the sale or
exchange of capital assets. Capital losses are
limited to the same amount that you are allowed to
report for income tax purposes. Any loss must be
offset against gain, and a net loss must be reported
as zero.
Line 9: Money received from others living with you
- Enter money received from others living with you.
Do not include goods and services received.
Line 10: Other income - Enter total income
received from the following sources:
• Child support and alimony payments.
• Welfare payments. Report Family Investment
Program (FIP), children’s Supplemental Security
Income (SSI), and all other welfare program cash
payments. Do not include foster grandparents’
stipends or non-cash government assistance
(food, clothing, food stamps, medical supplies,
etc.).
• Insurance income not reported elsewhere.
• Gambling and all other income not reported
elsewhere.
Additional Information:
The location of your county treasurer can be found
at the Iowa County Treasurers website:
iowatreasurers.org.
For information about your Social Security benefits,
go to the Social Security Administration website
ssa.gov/myaccount.

For use by County Treasurer only
Income
$0.00 – $13,047.99
$13,048.00 – $14,582.99
$14,583.00 – $16,117.99
$16,118.00 – $19,187.99
$19,188.00 – $22,257.99
$22,258.00 – $25,327.99

Reduced
tax rate
.00
.03
.06
.10
.13
.15

Square footage: __________________________________
Year of manufacture: ______________________________
* If year of manufacture is 2013-2016, apply 90% factor.
* If year of manufacture is 2012 or before, apply 80% factor.
Regular tax: _____________________________________
Reduced tax: ____________________________________
Reimbursement: __________________________________

54-014b (07/19/2022)